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[Cites 0, Cited by 0] [Section 397(2)] [Section 397] [Entire Act]

Union of India - Subsection

Section 397(2)(g) in The Income Tax Act, 2025

(g)if any declaration becomes invalid under clause (f)(i), then the deductor or collector shall deduct or collect tax as per the provisions of clause (b)(i) or (ii) as the case may be;